Malta Insights

The Malta Chamber launches Pre-Budget 2027 proposals: RESET and LEAD

The Malta Chamber of Commerce, Enterprise and Industry today launched its Pre-Budget 2027 document, titled RESET and LEAD, setting out more than 150 proposals aimed at driving structural reform across Malta’s economy and institutions. The document was presente

MGA to exhibit at SBC Summit Lisbon for the first time under the Make It In Malta banner

The Malta Gaming Authority (MGA) will exhibit at SBC Summit Lisbon 2026 for the first time, bringing Malta’s gaming ecosystem…

Surrender of Licence by Kinanis Fiduciaries Limited

This notice is to make the general public aware that Kinanis Fiduciaries Limited (“the Company”) requested the Malta Financial Services Authority (“MFSA”) to accept the surrender of the authorisation which... The post Surrender of Licence by Kinanis Fiduciarie

FSA External Training Programme Concludes with Focus on Artificial Intelligence

The Financial Supervisors Academy (FSA), the training and academic arm of the Malta Financial Services Authority (MFSA), will conclude its External Training Programme with a workshop dedicated to one of... The post FSA External Training Programme Concludes wit

PRESS RELEASE BY THE MINISTRY FOR THE ECONOMY, TECHNOLOGY AND STRATEGIC PROJECTS

Financial aid and legal assistance for youths setting up their first start-up company Youths between the ages of 18 and 30 who are entering the business world for the first time will be able to benefit from financial aid for fees related to setting up and main

FATF warns of emerging risks in gaming and gambling and publishes new risk indicators

The Financial Intelligence Analysis Unit (FIAU) would like to inform subject persons that the Financial Action Task Force (FATF) has published a new report entitled, ‘Red Flag Risk Indicators – Risks of Gaming and Gambling’. As gaming and gambling services bec

Private equity in accountancy and audit sector

Private Equity (PE) refers to investment by third-party investors in private companies, aiming to generate returns through growth and operational improvements. Recent technological developments and market competition have led to increased PE investment in acco

Employment Law in Malta

Chambers and Partners: Global Practice Guide Employment 2026 – Trends and Developments

No Free Rides on Reputed Marks: The CJEU’s Balancing Act Between Trademark Rights and Political Expression in Inter IKEA Systems v Vlaams Belang

The post No Free Rides on Reputed Marks: The CJEU’s Balancing Act Between Trademark Rights and Political Expression in Inter IKEA Systems v Vlaams Belang appeared first on Mamo TCV .

MGA recognises the use of Qualified Electronic Signatures in submitted documentation

The Malta Gaming Authority (MGA) recognises the use of Qualified Electronic Signatures, as defined in Article 3(12) of Regulation (EU)…

Circular on the Salient Amendments proposed by the Solvency II 2020 Review

Circular The post Circular on the Salient Amendments proposed by the Solvency II 2020 Review appeared first on MFSA .

MFSA Launches Recruitment for New Executive Leadership Team as Restructuring Enters Delivery Phase

The Malta Financial Services Authority (MFSA) today announced the launch of a rigorous recruitment process for five Deputy Chief Executive Officer positions, marking the start of the delivery phase of... The post MFSA Launches Recruitment for New Executive Lea

Feedback Statement on the Salient Amendments Proposed by the Solvency II 2020 Review

Reference Number: NL-0014-2026 Feedback Statement The post Feedback Statement on the Salient Amendments Proposed by the Solvency II 2020 Review appeared first on MFSA .

Audit policy update

L’article Audit policy update est apparu en premier sur Accountancy Europe .

CSB Group to attend the 2026 IVA Autumn Conference in Marseille

We are pleased to announce that Matthew Farrugia, our VAT Specialist, will be attending the 2026 Autumn Conference of the International VAT Association (IVA), taking place in Marseille, France, on 22 and 23 October 2026. This year’s conference, themed “Mediter

Man acquitted after court finds he was charged with the wrong offence

Bank of Valletta celebrates the people behind its success at annual awards ceremony

Bank of Valletta brought together hundreds of colleagues for the BOV People Awards, its annual celebration recognising employees and teams whose dedication, professionalism and ideas continue to drive the Bank forward. The ceremony recognised outstanding achie

The Cyprus Intellectual Property Box Regime

The post The Cyprus Intellectual Property Box Regime appeared first on Dixcart .

How does one apply for a new trademark in Malta?

Company Service Provider – Ref: 2026-37

The Malta Financial Services Authority (“MFSA” or the “Authority”) has been looking into certain matters related to a Company Service Provider in relation to late submission of regulatory information to... The post Company Service Provider – Ref: 2026-37 appea

Maltese court confirms in rem jurisdiction over an abandoned vessel

The post Maltese court confirms in rem jurisdiction over an abandoned vessel appeared first on Ganado Advocates .

UK Immigration Update: What Employers and Sponsor Licence Holders Must Be Aware Of

The post UK Immigration Update: What Employers and Sponsor Licence Holders Must Be Aware Of appeared first on Dixcart .

AMLA consultation on ongoing monitoring

Accountancy Europe welcomes the opportunity to contribute to the European Anti-Money Laundering Authority (AMLA) consultation on draft guidelines for the ongoing monitoring of business relationships. Accountancy Europe supports AMLA’s objective of strengthenin

IAASB Exposure Draft ISRE 2410 (Revised)

Accountancy Europe responds to IAASB’s proposed revised ISRE 2410 Accountancy Europe responds to the International Auditing and Assurance Standards Board (IAASB) consultation on the proposed revision of ISRE 2410, Review of Interim Financial Information Perfor

European Commission adopts new Solvency II technical standards on group identification and cross-border supervision

The post European Commission adopts new Solvency II technical standards on group identification and cross-border supervision appeared first on Ganado Advocates .

Preventive Restructuring in Malta: A Better Way to Rescue Troubled Businesses

The post Preventive Restructuring in Malta: A Better Way to Rescue Troubled Businesses appeared first on Mamo TCV .

The Cyprus 183-day Tax Residency Rule

The post The Cyprus 183-day Tax Residency Rule appeared first on Dixcart .

Customer and employee feedback drives recognition of BOV’s CX Stars

Bank of Valletta has celebrated colleagues who are making a meaningful difference in customers’ lives through its CX Stars recognition programme, an initiative that places the customer’s voice at the heart of employee recognition and reinforces the Bank’s comm

The FIAU Supports the Launch of scamalert.mt

The Financial Intelligence Analysis Unit (FIAU) attended the official launch of scamalert.mt on 31 August 2026, reaffirming its commitment to raising awareness of financial crime risks and promoting consumer protection. scamalert.mt is a national scam awarenes

CSB Group Returns to SiGMA World 2026

CSB Group is pleased to announce its participation in SiGMA World 2026, taking place from the 2nd to the 5th of November 2026 at Fiera Roma in Rome, Italy. SiGMA World is set to bring together thousands of professionals from across the global gaming, technolog

What happens after you apply for a new trademark in Malta ?

The MGA publishes notice on multiple unauthorised URLs

The Malta Gaming Authority hereby declares that it has no connection with the following URLs identified during August 2026: Any…

The FIAU Publishes AML/CFT Supervisory Plan for 2026–2027

The Financial Intelligence Analysis Unit (FIAU) has published its AML/CFT Supervisory Plan for 2026–2027, outlining the supervisory priorities and interventions that will guide the Unit’s compliance monitoring activities during the third year of its five-year

Appointment of the FIAU’s Third Deputy Director

The Financial Intelligence Analysis Unit (FIAU) is pleased to announce the appointment of Dr Jean Noel Cutajar as Deputy Director – Supervision and Data Management & Analytics, effective August 2026. This appointment forms part of the FIAU’s continued efforts

MFSA formalises supervisory expectations on bank dividend distributions

The post MFSA formalises supervisory expectations on bank dividend distributions appeared first on Ganado Advocates .

The Concept of “Single Source” in the Equal Pay (Transparency and Reporting) Regulations

The principle of equal pay for equal work, or work of equal value, is a cornerstone of Maltese employment law, anchored in the Employment and Industrial Relations Act (Chapter 452 of the Laws of Malta) and progressively reinforced through Malta’s transposition

Convictions: Getting a Judgment Right

By Alec Carter, Paralegal When a court finds someone guilty of a criminal offence, most people focus on the outcome: was the accused convicted or acquitted? However, the law requires... The post Convictions: Getting a Judgment Right appeared first on Arthur Az

CSDDD Guidelines

Accountancy Europe has submitted its response to the European Commission’s (EC) public consultation on the Guidelines for the Corporate Sustainability Due Diligence Directive (CSDDD). Our response focuses on selected questions related to the effective use and

Sanctions Monitoring Board issues Guidance Document on Sanctions Compliance Requirements

The post Sanctions Monitoring Board issues Guidance Document on Sanctions Compliance Requirements appeared first on Ganado Advocates .

2026 Cyprus Reference Rates for Notional Interest Deduction

The post 2026 Cyprus Reference Rates for Notional Interest Deduction appeared first on Dixcart .

Managing Hybrid & Remote Work: Legal Pitfalls for Employers in Malta

Remote and hybrid work are no longer exceptional arrangements within Malta’s labour market. What began as a pandemic-driven necessity has since evolved into a permanent feature of modern working practices across many sectors. While Malta has not enacted a sing

CRD VI and Cross-Border Lending: What Third-Country Credit Institutions Need to Know

The adoption of the Sixth Capital Requirements Directive (“CRD VI” or the “Directive”) in July 2024 marks another significant step in the European Union (“EU”)’s efforts to strengthen the prudential framework governing banking activities, in particular with re

EU Taxonomy Disclosures Delegated Act

ESMA Consultation Paper on Technical Advice on selected KPIs under the Taxonomy Disclosures Delegated Act Accountancy Europe responded to the European Securities and Markets Authority (ESMA) consultation paper on Technical Advice on selected KPIs under the Tax

Malta Yacht Registration & Yachting Tax: Your Gateway to EU-Flagged Ownership

Malta is one of the world’s leading yachting jurisdictions and home to the Malta Ship Registry, with over 1,000 superyachts registered under the Maltese flag. Strategically positioned at the crossroads of Europe, North Africa, and the Middle East, Malta combin

MFSA Revises Regulatory Framework for CFD and Rolling Spot Forex Providers

The post MFSA Revises Regulatory Framework for CFD and Rolling Spot Forex Providers appeared first on Mamo TCV .

Malta’s New Individual Tax Programme: What Changes From 2027?

What if the Liquidator isn’t doing their Job? Your Right to Complain in Court

The post What if the Liquidator isn’t doing their Job? Your Right to Complain in Court appeared first on Mamo TCV .

Why institutional quality will define Europe's next digital finance chapter

Explore why digital asset firms must build institutional trust as MiCA regulation shifts from licensing to ongoing supervision across Europe.

Notice – Publications

Kindly note that, in view of the statutory requirements, the Malta Business Registry (MBR) will be required to issue the three-month notices on its portal or in the daily newspaper by the end of September in order to ensure that transactions may be duly finali

Camilleri Preziosi contributes to the Chambers Aviation: Finance & Leasing 2026 Global Practice Guide

Steve Decesare, Alexia Valenzia and Daphne Vassallo have authored the Malta Chapter for the Chambers Aviation: Finance & Leasing 2026 Global Practice Guide, published by Chambers and Partners. In summary, the Guide covers the following topics: 1) Aircraft and

Malta Global Residence Programme (GRP) vs Global Resident Status: 2027 Tax Rules Changes

From 1 January 2027, Malta’s Global Residence Programme (GRP) will be replaced by the new Global Resident Status under – The Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026). While both programmes offer a 15% tax rate on foreign income remitted

AMLA launches survey on Central Contact Points and EBA publishes draft reporting framework for the 2027 eligibility data collection

The Financial Intelligence Analysis Unit (FIAU) would like to draw your attention to two recent developments at EU level concerning AMLA’s ongoing supervisory preparations and the future framework for direct AML/CFT supervision within the European Union. These

The Shift in the Burden of Proof in Employment Discrimination Claims under Maltese Law

The general rule governing civil proceedings under Maltese law is that the burden of proof rests upon the party making an allegation. This principle is codified in Article 562 of the Code of Organisation and Civil Procedure (Chapter 12 of the Laws of Malta), w

Webinar: AI in Practice: Emerging legal risks and practical challenges

In this webinar, our speakers explored the first wave of AI-related disputes and claims emerging before the courts, highlighting the key lessons for businesses, legal teams and professionals.

CSB Group to Attend Outbound Summit USA 2026 in New York

CSB Group is pleased to announce its participation in Outbound Summit USA 2026, taking place from 25–26 September 2026 in New York, USA. The summit brings together investors, entrepreneurs, legal and tax professionals, wealth managers, family offices and inter

The MGA publishes notice on multiple unauthorised URLs

The Malta Gaming Authority is hereby declaring that it has no connection with: Any reference to the MGA and/or gaming…

July 2026 – Your Global Summary of IFRS News and Developments

RSM World of IFRS summarises key matters arising from recent IASB discussions and decisions, highlights RSM thought leadership from around the world, and addresses an IFRS application question each month

MGA publishes findings from Thematic Review on Governance Assurance – Key Functions

The Malta Gaming Authority has published the findings of its Thematic Review on Governance Assurance – Key Functions, a key…

Why Asia’s Discerning Investors Are Choosing Malta for Permanent Residence

This article is for general information and brand introduction only. Exit-entry intermediary services carried out in China should be conducted by a PRC-established organisation that meets the applicable filing, advertising and regulatory requirements. CSB Grou

Malta as a Jurisdiction for EMIs and PSPs

Why the World's Most Ambitious Fintech and Payments Businesses Are Choosing MaltaThe decision of where to licence an Electronic Money Institution or a Payment Service Provider is one of the most consequential strategic choices a fintech founder or payments bus

International Employment Lawyer | Guide to Pay Transparency

Gender pay gap reporting What laws are in place regarding gender pay gap reporting in your jurisdiction? Gender pay gap reporting became a legal obligation in Malta with the transposition of the EU Pay Transparency Directive (Directive (EU) 2023/970) by means

13 New Professionals Join Malta's Register of Insolvency Practitioners

A new cohort of insolvency professionals has successfully completed the accredited Insolvency Course organised by the Malta Business Registry (MBR), marking an important milestone in strengthening the profession and enhancing expertise in the field. Following

Malta Tax Residence Certificate vs GRP and TRP: Understanding the Difference

Obtaining a Malta Tax Residence Certificate is often confused with becoming a beneficiary under Malta’s Global Residence Programme (GRP) or The Residence Programme (“TRP”). While both relate to Malta’s tax system, they serve different purposes and are subject

Latest Updates from the Financial Action Task Force (FATF)

The FIAU would like to draw subject persons’ attention to two recent publications issued by the Financial Action Task Force (FATF), both of which focus on developments within the virtual asset sphere and the related money laundering and terrorist financing. Th

Setting Up a Company in Malta: Documents, Timelines and Key Decisions

Why Malta Remains Europe's Most Complete Jurisdiction for International Business There is a question that comes up in almost every serious conversation I have with international entrepreneurs, founders, and investors who are thinking about their next move: whe

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Updates to the Companies Act (Register of Beneficial Owners) Regulations

On 10th July 2026, the Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026 were published by virtue of Legal Notice 184 of 2026, which Regulations entered into effect immediately. Aimed at bringing the current Maltese beneficial ownersh

Publication of the Malta Business Registry Annual Report and Financial Statements 2025

Empowering Employees, Delivering Excellence Malta Business Registry reports another year of strong growth, digital transformation and international recognition The Malta Business Registry (MBR) has published its Annual Report and Financial Statements for the f

VAT Newsletter Q2 2026

Quarterly round-up covering the MTCA's overhaul of gaming VAT, Legal Notice 86 of 2026, recent local court decisions and the EU's ViDA package.

The MGA publishes notice on websites impersonating licensed operators

The Malta Gaming Authority (MGA) has observed a pattern of websites impersonating MGA-licensed operators and misleading consumers into believing that…

Case Study: Streamline e-invoicing in regulated European markets

See how RSM helps businesses streamline e-invoicing solutions in European markets such as Italy, where regulation is established but evolving.

Informative Note – Entry into force of legislation

The Malta Business Registry (MBR) hereby informs the public that the following Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026 (the "amending Regulations") have entered into force on the 10th July 2026 by virtue of Legal Notice 184

Healthcare innovation and compliance: why leaders need both

See why early compliance thinking helps healthcare and life sciences leaders reduce risk and scale innovation with confidence.

Central Bank of Malta Issues Notice on Instant Payment Fraud Risk: Two-Month Deadline

On 23 June 2026, the Central Bank of Malta (the "CBM") published a Notice on the Supervisory Expectations on Fraud Risk Mitigation in the Instant Payments Environment (the "Notice"), addressed to payment service providers ("PSPs") providing instant payment ser

The CP Legislative Updates Series – May 2026

There were several important legislative changes which were published over the course of May 2026. Below is an overview of the key updates across different areas. On the 6th of May 2026, the Companies Act (Central Data Repository) Regulations, 2026 were publis

Rekwiżiti ta' Rappurtar Pubbliku Pajjiż b'Pajjiż (CbCR Pubbliku) Issa fis-Seħħ

Id-dispożizzjonijiet li jimplimentaw id-Direttiva (UE) 2021/2101 dwar il-publikazzjonijiet ta' informazzjoni dwar it-taxxa fuq id-dħul minn ċerti impriżi u fergħat daħlu fis-seħħ f'Malta b’mod effettiv permezz tal-Att XVIII tal-2024, li introduċa l-Artikoli 21

Malta's VAT and gaming tax reforms: key changes for the gaming sector

Practitioner overview of both reforms together, written for operators rather than advisers.

MTCA VAT guidelines: a turning point for gaming operators' VAT recovery

Argues the narrowed exemption is a net positive for many operators, because taxable output unlocks input VAT that was previously blocked.

MTCA guidelines on the place of supply of electronically supplied services

How the ESS definition now captures remote gambling, and why destination-based B2C taxation expands One Stop Shop obligations.

Guidelines issued on the new VAT regime for gambling and betting

Tax alert on the MTCA guidelines and what operators need to reassess before the exemption narrows on 1 October 2026.

Revised VAT treatment of gambling services — Legal Notice 86 of 2026

Side-by-side of the old and new exemption wording, and the three categories the Minister has approved as remaining exempt.

Enhancements to Malta's VAT and gaming tax frameworks

The regulator's view of the reform and how it sits alongside the gaming tax changes.

Press release — enhancements to the VAT and gaming tax frameworks

The MTCA's own announcement of the gaming VAT reform. Primary source for the 1 October 2026 commencement.

Malta: tax measures in the 2026 budget enacted

Summary of the Act published 10 March 2026, including VAT registration duties for non-Maltese established entities and extended deemed supplies of services.

Salient amendments to the Maltese VAT Act

What the Budget Measures Implementation Act changed in the VAT Act — refunds and cross-tax set-off, VAT-inclusive pricing, open market value between related parties.

VAT updates 2026

Review of 2025 VAT decisions from the Administrative Review Tribunal and the Court of Appeal, including director and representative liability.

Malta Budget 2026

Full budget analysis from the October 2025 speech, with the tax and VAT measures that became law the following March.

VAT registrations and de-registrations — FAQs

The authority's own guidance on Article 10, 11 and 12 registration, thresholds and de-registration. The reference to check before assuming a client's status.

Intra-community acquisitions and importations

Why goods arriving from another Member State are an acquisition and goods from outside the EU are an importation — two different mechanisms, two different boxes.

VAT returns and rates in Malta

Practical guide to the Maltese return, filing deadlines and the applicable rates. Useful orientation for anyone new to Malta VAT compliance.

VAT Directive 2006/112/EC — consolidated text

The consolidated Directive. Place of supply of services is Articles 43-59, taxable amount 72-92, exemptions 132-199 — worth checking directly before relying on a summary.

Tax and regulatory insights

Ongoing Maltese tax and regulatory commentary, including beneficial ownership reporting and the new tax residence framework taking effect in 2027.